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PA Department of the Auditor General

Published August 31, 2026

About This Audit

The compliance audit of District Court 19-3-01 in York County, Pennsylvania, covered January 1, 2021, to December 31, 2024. The audit aimed to ensure the court adhered to state laws and AOPC policies regarding money collection for the Commonwealth, focusing on correct assessment, reporting, and timely remittance. Procedures reviewed included verifying data consistency between AOPC and the Department of Revenue, evaluating unusual variances in collections, and ensuring accurate deposits and disbursements. The findings indicated compliance by the district court with relevant laws and procedures. A proposed audit adjustment of $14,451 pertained to a previously lost and reissued check. Ultimately, no additional balance was due from the district court. The report’s complete findings intend to assist in settling the district court’s account with the Department of Revenue.

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Pennsylvania Department
of the Auditor General